Regarding the promotional link

That would essentially be covered under https://make.www.ads-software.com/themes/handbook/review/required/#13-selling-credits-links-and-spam

It would be up to you and your theme reviewer’s interpretation of that link.

I think a safe way to do this would be to have your company page simply include a link to the premium theme that folks can click if they choose, rather than redirect entirely as that could be viewed as a deceptive tactic and therefore spam.

Thanks for your reply.

I have one more query, how can we mention the commercial theme changes on the theme page, as shown in this snapshot: https://prnt.sc/mUoNT3Zq4UkE